School of Accountancy

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This Department was known as the Department of Accounting until 27 June 2013.

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Browsing School of Accountancy by browse.metadata.advisor "Butler, R."

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    An information technology governance framework for the public sector
    (Stellenbosch : Stellenbosch University, 2011-12) Terblanche, Judith; Boshoff, W. H.; Butler, R.; Stellenbosch University. Faculty of Economic and Management Sciences. Dept. of Accountancy.
    ENGLISH ABSTRACT: Information technology (IT) has an impact on the accomplishments of the entity (Kaselowski, 2008:83). Traditionally, public sector entities struggle to gain any value from the IT environment and regularly overspend on IT projects. In South Africa the Third King Report on Corporate Governance (King III) introduced ‘The governance of IT’ (IODSA, 2009) applicable to both private and public sector entities. Although generic IT frameworks such as ITIL and COBIT exist and are used by private and public entities to govern the IT environment, public sector entities require a specific IT governance framework suited to the unique characteristics and business processes of the public sector entity. Taking into account the unique nature of the public sector entity, the purpose of this study was to assist public sector entities in their IT governance efforts through the development of a framework to be used to govern IT effectively, since sufficient guidance for the public sector does not exist. Leopoldi (2005) specifically pointed out that a top-bottom framework could be limiting for entities operating in a diverse field and having complicated organisational structures, both characteristics integral to the public sector environment. Since a topbottom and a bottom-top approach fulfil different purposes, both are needed for IT governance in the public sector entity. By combining the two approaches and focusing on the unique environment of the public sector entity, a governance framework can be established. This will ensure that insight has been gained into the IT environment and the business processes and that true alignment between the business and the IT environment for the public sector entity has been achieved. This framework developed will assist the public sector entity in governing the IT environment unique to this industry and will equip public sector management with a framework to govern IT more effectively, while under pressure of public scrutiny.